Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
departmental officer is ensuring timely and quality based completion
• Verify that for works other than roads costing less than Rs.25,00,000 (Rs
Twenty five lakh), the concerned technical officer of the construction agencies
as well as local departmental officers are directly ensuring the quality
• Verify that for works costing more than Rs.5,00,00,000 (Rs. Five crores), the
Head of Department is ensuring the appointment of a third party inspection
authority
• Report deviations, if any
34 Control over measurement
books and payment
(Refer Rule no. 47 of
Procurement Rules 2008)
• Unauthorized changes to
measurement book can lead to
faulty payments
• Payment against incomplete bill
• Overpayment
• As per rule no. 47 of Procurement Rules 2008 Works are paid on the basis of
measurements entered in measurement books
• Check physical control over measurement book
• Verify the frequency of updating measurement book
• Verify whether competent authority has approved updations in measurement
books
• Take a sample of bills prepared on the basis of measurement book
• Compare bills with measurements mentioned in the book (for quantity of work
done) and contract with the vendor (for rate)
• Verify that all bills are signed by the contractor
Page 106 of 705